摘要：The scope of this paper is to underline arguments for strategic decision making to outsource activities by a company to another/others party/parties by using transaction cost theory. The approach is structured into two parts,concerning the implications for outsourcing and for internalisation (not outsourcing) having in view the case of selling activity. In the respect,using Williamson’s theory (1980),the main aspects concerning transaction costs for the both parties involved into such a contract are emphasised. This analyse is focused on three directions: organization’s costs,HR policy and competitive strategy,from the management point of view.
